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A08448 Summary:

BILL NOA08448
 
SAME ASSAME AS S07820
 
SPONSORPaulin
 
COSPNSR
 
MLTSPNSR
 
 
Allows a retroactive property tax exemption for the Chai Center synagogue in the town of Eastchester, county of Westchester.
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A08448 Actions:

BILL NOA08448
 
12/29/2023referred to real property taxation
01/03/2024referred to real property taxation
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A08448 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A8448
 
SPONSOR: Paulin
  TITLE OF BILL: An act authorizing the Chai Center to file an application for retroac- tive real property tax exemption   PURPOSE OR GENERAL IDEA OF BILL: To allow the Chai Center to file an application for retroactive real property tax exemption for the 2021-2022 assessment roll.   SUMMARY OF PROVISIONS: Section 1 gives authorization to the assessor of the town of . East- chester to accept an application for exemption from The Chai Center. Section 2 provides the effective date.   JUSTIFICATION: This legislation was requested by the Chai Center, a not-for-profit organization that has been using the property located at 455 White Plains Road exclusively for religious purposes as a synagogue since its purchase on March 30, 2022. The purchase and use occurred after the tax-exempt status filing deadline for 2021-2022 of July 2, 2021. Prior to purchasing the property at 455 White Plains Road, the synagogue rent- ed space elsewhere. Having purchased the property after the tax exemption filing deadline of July 2, 2021, the Chai Center now seeks a retroactive tax exemption for the 2021-2022 assessment roll and authorization for the Town of East- chester to accept an application for exemption from payment of taxes for 2021-2022 school taxes and 2022 general taxes, to refund those taxes paid, and to cancel any taxes, fines, penalties, liens or interest remaining unpaid.   PRIOR LEGISLATIVE HISTORY: New bill   FISCAL IMPLICATIONS: None   EFFECTIVE DATE: Immediately
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A08448 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          8448
 
                               2023-2024 Regular Sessions
 
                   IN ASSEMBLY
 
                                    December 29, 2023
                                       ___________
 
        Introduced by M. of A. PAULIN -- read once and referred to the Committee
          on Real Property Taxation
 
        AN  ACT  authorizing the Chai Center to file an application for retroac-
          tive real property tax exemption
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section 1. Notwithstanding any other provision of law to the contrary,
     2  the  assessor  of the town of Eastchester, in the county of Westchester,
     3  is hereby authorized to accept from the Chai  Center,  a  not-for-profit
     4  organization,  an  application  for  exemption  from real property taxes
     5  pursuant to section 420-a of the real property tax law for the 2021-2022
     6  assessment roll for all of the 2021-2022 school taxes  and  all  of  the
     7  2022  general  taxes for the parcel located at 455 White Plains Road, in
     8  the town of Eastchester, county of Westchester, otherwise known as West-
     9  chester county parcel ID section 44 block 2 lot  11.  If  accepted,  the
    10  application  shall  be  reviewed as if it has been received on or before
    11  the taxable status date established for such roll.
    12    If satisfied that the Chai Center would otherwise be entitled to  such
    13  exemption  if  the  organization  had  filed  an  application  for  such
    14  exemption on or before the appropriate taxable status date, the assessor
    15  of the town of Eastchester, upon approval by the town board of the  town
    16  of  Eastchester,  may  grant exemption from taxation with respect to the
    17  subject roll and make the appropriate correction to the subject roll. If
    18  the exemption is granted and the Chai Center shall  have  paid  any  tax
    19  with  respect  to the subject roll, the applicable governing body or tax
    20  department may in its sole discretion, provide for the refund  of  those
    21  taxes  paid  and cancel those taxes, fines, penalties, liens or interest
    22  remaining unpaid.
    23    § 2. This act shall take effect immediately.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13805-01-3
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